Supplementary Provisions, Article 87Transitional Measures Concerning Reserve for Prevention of Pollution Caused by Metal Mining, etc.
第八十七条（金属鉱業等鉱害防止準備金に関する経過措置）
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that has an amount of the reserve for prevention of pollution caused by metal mining, etc. prescribed in Article 55-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation at the end of the business year that includes the day before the Effective Date (including a corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in paragraph (1) of that Article (limited to one whose use commenced on or before March 31, 2020)), the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "March 31, 2020" is deemed to be replaced with "March 31, 2027", the phrase "specified facility (hereinafter" with "specified facility (limited to one whose use commenced on or before March 31, 2020; hereinafter", the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in paragraph (2) of that Article, the phrase "Article 68-44, paragraph (1) set aside" with "Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), set aside", and the phrase "pertaining to Article 68-44, paragraph (1)" with "pertaining to Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in the provisions of paragraphs (3) through (5) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (7) of that Article, the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in paragraph (9) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "(Article 68-44, paragraph (8)" with "(Article 68-44, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "'Article 68-44, paragraph (8)" with "'Article 68-44, paragraph (8) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act"; in paragraph (10) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (11) of that Article, the phrase "Article 68-44, paragraph (9)" with "Article 68-44, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force"; in paragraph (12) of that Article, the phrase "Article 68-44, paragraph (1)" with "Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and in paragraph (13) of that Article, the phrase "Article 68-44, paragraph (10)" with "Article 68-44, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force".
施行日の前日を含む事業年度終了の日において旧租税特別措置法第五十五条の二第二項に規定する金属鉱業等鉱害防止準備金の金額を有する法人（施行日以後に同条第一項に規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受ける法人を含む。）の施行日以後に開始する各事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「平成三十二年三月三十一日」とあるのは「令和九年三月三十一日」と、「特定施設（以下」とあるのは「特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。以下」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第二項中「積み立てた第六十八条の四十四第一項」とあるのは「積み立てた所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十四第一項」と、「係る第六十八条の四十四第一項」とあるのは「係る旧効力措置法第六十八条の四十四第一項」と、同条第三項から第五項までの規定中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第七項中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、同条第九項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、「（第六十八条の四十四第八項」とあるのは「（旧効力措置法第六十八条の四十四第八項」と、「「第六十八条の四十四第八項」とあるのは「「所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされる同法第十五条の規定による改正前の租税特別措置法第六十八条の四十四第八項」と、同条第十項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第十一項中「第六十八条の四十四第九項」とあるのは「旧効力措置法第六十八条の四十四第九項」と、同条第十二項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第十三項中「第六十八条の四十四第十項」とあるのは「旧効力措置法第六十八条の四十四第十項」とする。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph in each business year beginning on or after April 1, 2022 of the corporation prescribed in that paragraph (excluding a business year of a consolidated subsidiary corporation for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) began before that date), in that paragraph, the phrase "in paragraph (2) of that Article" is deemed to be replaced with "in paragraph (2) of that Article, the phrase 'consolidated business year' with 'consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the “2020 Former Act on Special Measures Concerning Taxation” in this Article) (hereinafter referred to as a “consolidated business year” in this Article)', and", the phrase "in the provisions of paragraphs (3) through (5) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force'" with "in paragraphs (3) and (4) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force'; in paragraph (5) of that Article, the phrase 'Article 68-44, paragraph (1)' with 'Article 68-44, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force', the phrase 'is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (' with 'is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation', the phrase 'by reason of which, that' with 'by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)', and the phrase 'including the case)' with 'in the case'", the phrase "in paragraph (9) of that Article" with "in paragraph (9) of that Article, the phrase 'paragraph (11) of the preceding Article' with 'Article 55, paragraph (11) of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "the phrase 'Article 68-44, paragraph (8)" with "the phrase 'paragraph (12) of the preceding Article' with 'Article 55, paragraph (12) of the 2020 Former Act on Special Measures Concerning Taxation', and the phrase 'Article 68-44, paragraph (8)", the phrase "in paragraph (11) of that Article" with "in paragraph (11) of that Article, the phrase 'paragraph (16) of the preceding Article' with 'Article 55, paragraph (16) of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "in paragraph (12) of that Article" with "the phrase 'consolidated corporation' with 'consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the 2020 Former Act on Special Measures Concerning Taxation (referred to as a “consolidated corporation” in paragraph (13))'; in paragraph (12) of that Article", and the phrase "in paragraph (13) of that Article" with "in paragraph (13) of that Article, the phrase 'paragraph (20) of the preceding Article' with 'Article 55, paragraph (20) of the 2020 Former Act on Special Measures Concerning Taxation', and".
前項の場合において、同項に規定する法人の令和四年四月一日以後に開始する各事業年度（連結子法人の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）が同日前に開始した事業年度を除く。）における前項の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「連結事業年度」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（以下この条において「令和二年旧租税特別措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）」と、」と、「同条第三項から第五項までの規定中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」とあるのは「同条第三項及び第四項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、同条第五項中「第六十八条の四十四第一項」とあるのは「旧効力措置法第六十八条の四十四第一項」と、「が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（」とあるのは「について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が」と、「により、当該」とあるのは「により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む」と、「場合を含む。）」とあるのは「場合に」と、「同条第九項中」とあるのは「同条第九項中「前条第十一項」とあるのは「令和二年旧租税特別措置法第五十五条第十一項」と、」と、「「第六十八条の四十四第八項」とあるのは「前条第十二項」とあるのは「令和二年旧租税特別措置法第五十五条第十二項」と、「「第六十八条の四十四第八項」と、「同条第十一項中」とあるのは「同条第十一項中「前条第十六項」とあるのは「令和二年旧租税特別措置法第五十五条第十六項」と、」と、「同条第十二項」とあるのは「「連結法人」とあるのは「令和二年旧租税特別措置法第二条第二項第十号の六に規定する連結法人（第十三項において「連結法人」という。）」と、同条第十二項」と、「同条第十三項中」とあるのは「同条第十三項中「前条第二十項」とあるのは「令和二年旧租税特別措置法第五十五条第二十項」と、」とする。